This bill enacts provisions relating to sales of cigars and pipe tobacco.
This bill:
- authorizes telephone, mail, Internet, and other remote sales of a cigar or pipe tobacco;
- provides for the licensing, bonding, and taxation of cigar and pipe tobacco transactions between a remote seller and a consumer in the state;
- establishes a criminal penalty for failing to comply with the licensing and bonding requirements;
- modifies the tax rate on a cigar; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 59-14-102, 59-14-302, 76-10-105.1